01905cam a22002417 4500001000600000003000500006005001700011008004100028100001900069245009200088260006600180490004100246500001800287520089100305530006101196538007201257538003601329690010701365710004201472830007601514856003701590856003601627w4189NBER20161209205931.0161209s1992 mau||||fs|||| 000 0 eng d1 aKaplow, Louis.10aOptimal Distribution and Taxation of the Familyh[electronic resource] /cLouis Kaplow. aCambridge, Mass.bNational Bureau of Economic Researchc1992.1 aNBER working paper seriesvno. w4189 aOctober 1992.3 aIncome tax burdens on family units are adjusted to reflect differences in ability to pay attributable to whether the unit consists of a single individual or a married couple and how many dependents are present. Substantial controversy exists over the appropriate forms of adjustment, and existing approaches to taxation of the family vary greatly across jurisdictions. This article derives equitable relative tax burdens for different family configurations from a utilitarian welfare function. The analysis considers how relative burdens should depend on the extent to which resources are shared among family members, the existence of economies of scale, the presence of altruism among family members, whether expenditures on children should be viewed as part of parents' consumption, and the possibility that some family members (children) have different utility functions from others. aHardcopy version available to institutional subscribers. aSystem requirements: Adobe [Acrobat] Reader required for PDF files. aMode of access: World Wide Web. 7aH24 - Personal Income and Other Nonbusiness Taxes and Subsidies2Journal of Economic Literature class.2 aNational Bureau of Economic Research. 0aWorking Paper Series (National Bureau of Economic Research)vno. w4189.4 uhttp://www.nber.org/papers/w418941uhttp://dx.doi.org/10.3386/w4189